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Facility Structure, Safety, and Health Code Waivers
… with architectural codes and safety regulations issued by the Department. The Department is the State agency …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… resolution to establish a revolving petty cash account, as required by law. … Village of Old Field Misappropriation of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal … ledgers and did not provide a monthly budget-to-actual report. The Board has not audited, or caused to be audited, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… had combined operating expenses in the general and water funds totaling $268,500 and in the 2011-12 fiscal year the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectSummit Security Services, Inc. (Summit)
… other necessary Contract qualifications, such as the required Department of State registration, education, and/or …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of York – Budgeting and Financial Oversight (2014M-181)
… use of credit cards, payroll processing and maintenance of leave records and information technology. Provide proper …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the expenses reported for the fiscal year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider located in Holbrook. … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Empowering Minds …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualTown of Newstead – Joint Highway Facility Project (2012M-260)
… original project scope and were not competitively bid, as required. Key Recommendations Consult with legal counsel and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Length of Service Award Programs (2014-MS-1)
… complete report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , … 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were … General Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Releases Bond Calendar for First Quarter
… sales for New York State, New York City and their major public authorities during the first quarter of 2024. The … of the state, New York City, and their respective public authorities. All borrowings are scheduled at the … sales for New York State New York City and their major public authorities during the first quarter of 2024 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key … Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control Officer for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable expenses. Key … to administering the Acts. However, we identified areas for improvement. For example, the Department could better ensure the accuracy …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Comptroller DiNapoli Releases Municipal and School Audits
… today announced the following local government and school audits were issued. Roslyn Union Free School District – Information Technology (IT) Equipment … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Agencies Bulletin No. 1854
… 2020 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and PEF, provides for payment of performance advances on October 1 to eligible … date based on the 04/01/2018 Salary Schedule, are eligible for the October 2020 PEF Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesComptroller DiNapoli Releases School Audits
… County) The district had no operating cash on hand and very little fund balance at the end of 2013-14 fiscal year. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0